REGISTERED NUMBER: 06400309 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

W G Wilson & Sons Builders Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr K L Wilson

SECRETARY:

Mrs K E Wilson

REGISTERED OFFICE:

c/o Ency Associates

Printware Court, Cumberland Business Ctr

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

REGISTERED NUMBER:

06400309 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

15,762

14,907

CURRENT ASSETS

Debtors

5

7,030

54,362

Cash at bank

28,252

30,842

35,282

85,204

CREDITORS

Amounts falling due within one year

6

104,258

82,950

NET CURRENT (LIABILITIES)/ASSETS

(68,976

)

2,254

TOTAL ASSETS LESS CURRENT LIABILITIES

(53,214

)

17,161

CREDITORS

Amounts falling due after more than one year

7

(1,458

)

(10,625

)

PROVISIONS FOR LIABILITIES

-

(2,833

)

NET (LIABILITIES)/ASSETS

(54,672

)

3,703

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(54,673

)

3,702

SHAREHOLDERS' FUNDS

(54,672

)

3,703

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2026 and were signed by:

Mr K L Wilson - Director

1.	STATUTORY INFORMATION

W G Wilson & Sons Builders Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on a going concern basis. This is considered appropriate because the director has indicated his continuing financial support for the company for a period of at least 12 months from the date of this report.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

4,088

38,627

3,163

45,878

Additions

5,750

-

-

5,750

At 31 October 2025

9,838

38,627

3,163

51,628

DEPRECIATION

At 1 November 2024

3,805

24,133

3,033

30,971

Charge for year

1,207

3,623

65

4,895

At 31 October 2025

5,012

27,756

3,098

35,866

NET BOOK VALUE

At 31 October 2025

4,826

10,871

65

15,762

At 31 October 2024

283

14,494

130

14,907

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

15,000

DEPRECIATION

At 1 November 2024

6,563

Charge for year

2,109

At 31 October 2025

8,672

NET BOOK VALUE

At 31 October 2025

6,328

At 31 October 2024

8,437

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

-

13,619

Other debtors

7,030

40,743

7,030

54,362

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,667

10,000

Hire purchase contracts (see note 8)

2,500

2,500

Trade creditors

41,340

13,729

Taxation and social security

9,265

16,832

Other creditors

44,486

39,889

104,258

82,950

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,667

Hire purchase contracts (see note 8)

1,458

3,958

1,458

10,625

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.10.25

31.10.24

£

£

Net obligations repayable:

Within one year

2,500

2,500

Between one and five years

1,458

3,958

3,958

6,458

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr K L Wilson.